Search Results for "Special Audit Report"

559 result(s) found

Scroll Down To Discover

Found 559 result(s)

© Image Copyrights Juris Services & Technology

Bombay High Court Quashes Reopening Notice Under Section 148 of Income-tax Act, 1961 for Lack of Fresh Material. Assessment Reopened Beyond Four Years Based on Reappraisal of Same Facts Without Allegation of Failure to Disclose Material Facts Held Invalid.

The petitioner, CitiusTech Healthcare Technology Pvt. Ltd., filed a writ petition challenging a notice dated 27 March 2021 issued under Section 148 of...

© Image Copyrights Juris Services & Technology

Supreme Court Acquits Trustee Under Bombay Public Trusts Act Due to Lack of Power to Call for Information. Request for Information About Constructions Not a 'Report' or 'Statement' Under Section 37(1)(c), Hence No Offence Under Section 67.

This appeal by the State of Gujarat arose from an acquittal by the High Court in a criminal prosecution of a trustee under the Bombay Public Trusts Ac...

© Image Copyrights Juris Services & Technology

Supreme Court Upholds Revenue in Income Tax Reassessment Case on Limitation and Computation Grounds. Reassessment under Sections 147 and 148 of Income Tax Act, 1961 Held Valid as Assessee Failed to Disclose Material Facts, and Notice Served on Partnership Firm Was Proper Despite Section 282(2) Argument.

The dispute arose from reassessment proceedings under the Income Tax Act, 1961, involving a partnership firm engaged in publishing newspapers and peri...

© Image Copyrights Juris Services & Technology

Supreme Court Upholds Conviction of Agricultural Officer for Misappropriation of Auction Proceeds in Prevention of Corruption Act Case. Criminal Breach of Trust by Public Servant for Non-Remittance of Two-Thirds Auction Amount to Treasury Established Beyond Reasonable Doubt.

The appellant, T.P. Gopalakrishnan, was working as Agricultural Officer at the State Seed Farm, Perambra, from 31.05.1991 to 31.05.1994. During this p...

© Image Copyrights Juris Services & Technology

Bombay High Court Quashes Income Tax Reopening Notice Under Section 148 Due to Lack of Tangible Material and Failure to Disclose After Four Years. Reassessment Notice Based on Audit Objections and Mere Change of Opinion Barred by Proviso to Section 147 of Income Tax Act, 1961.

The writ petition arose from reassessment proceedings initiated against the petitioner company for Assessment Year 2012-2013. The petitioner filed its...

© Image Copyrights Juris Services & Technology

KAHC010102062008_1

...

© Image Copyrights Juris Services & Technology

Bombay High Court Quashes Reassessment Notices and Orders Under Section 153 of Income Tax Act, 1961 for Lack of Valid Sanction and Non-Application of Mind. Reassessment proceedings initiated without proper approval under Section 151(2) and based on borrowed satisfaction are invalid.

The petitioner, Ashok Commercial Enterprises, filed nine writ petitions challenging reassessment notices dated 19th July 2021 and 14th July 2021 issue...